I personally like the design on the TRD. Its better for people who want to off road, compared to others such as the hydrolock-prone URD.

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You beat me to every thread.

Exactly what he said, as usual. It all depends on how you'll use your truck. The URD ones are more ideal for the X-Runner crowd that won't see mud, ponds, or creeks. If you're expecting to spend time offroad, the TRD one is pretty sweet.